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Taxact login tax return taxact login page Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Taxact login tax return taxact login page Tax questions. Taxact login tax return taxact login page Useful Items - You may want to see: What's New Standard mileage rate. Taxact login tax return taxact login page  The 2013 rate for business use of a vehicle is 56½ cents per mile. Taxact login tax return taxact login page Reminders Future developments. Taxact login tax return taxact login page  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Taxact login tax return taxact login page irs. Taxact login tax return taxact login page gov/pub529. Taxact login tax return taxact login page Photographs of missing children. Taxact login tax return taxact login page  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact login tax return taxact login page Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact login tax return taxact login page You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxact login tax return taxact login page Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Taxact login tax return taxact login page You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Taxact login tax return taxact login page This publication covers the following topics. Taxact login tax return taxact login page Deductions subject to the 2% limit. Taxact login tax return taxact login page Deductions not subject to the 2% limit. Taxact login tax return taxact login page Expenses you cannot deduct. Taxact login tax return taxact login page How to report your deductions. Taxact login tax return taxact login page Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Taxact login tax return taxact login page These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Taxact login tax return taxact login page Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Taxact login tax return taxact login page Note. Taxact login tax return taxact login page Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Taxact login tax return taxact login page You must keep records to verify your deductions. Taxact login tax return taxact login page You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Taxact login tax return taxact login page For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Taxact login tax return taxact login page Comments and suggestions. Taxact login tax return taxact login page   We welcome your comments about this publication and your suggestions for future editions. Taxact login tax return taxact login page   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxact login tax return taxact login page NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact login tax return taxact login page Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact login tax return taxact login page   You can send your comments from www. Taxact login tax return taxact login page irs. Taxact login tax return taxact login page gov/formspubs. Taxact login tax return taxact login page Click on “More Information” and then on “Comment on Tax Forms and Publications. Taxact login tax return taxact login page ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxact login tax return taxact login page Ordering forms and publications. Taxact login tax return taxact login page   Visit www. Taxact login tax return taxact login page irs. Taxact login tax return taxact login page gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxact login tax return taxact login page Internal Revenue Service 1201 N. Taxact login tax return taxact login page Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact login tax return taxact login page   If you have a tax question, check the information available on IRS. Taxact login tax return taxact login page gov or call 1-800-829-1040. Taxact login tax return taxact login page We cannot answer tax questions sent to either of the above addresses. Taxact login tax return taxact login page Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Taxact login tax return taxact login page Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Taxact login tax return taxact login page 7. Taxact login tax return taxact login page   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Taxact login tax return taxact login page The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Taxact login tax return taxact login page The person providing the voyage (the operator of the vessel) is liable for the tax. Taxact login tax return taxact login page Voyage. Taxact login tax return taxact login page   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Taxact login tax return taxact login page The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Taxact login tax return taxact login page The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Taxact login tax return taxact login page Passenger. Taxact login tax return taxact login page   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Taxact login tax return taxact login page Example 1. Taxact login tax return taxact login page John Smith works as a guest lecturer. Taxact login tax return taxact login page The cruise line hired him for the benefit of the passengers. Taxact login tax return taxact login page Therefore, he is engaged in the business of the vessel and is not a passenger. Taxact login tax return taxact login page Example 2. Taxact login tax return taxact login page Marian Green is a travel agent. Taxact login tax return taxact login page She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Taxact login tax return taxact login page She is a passenger. Taxact login tax return taxact login page Taxable situations. Taxact login tax return taxact login page   There are two taxable situations. Taxact login tax return taxact login page The first situation involves voyages on commercial passenger vessels extending over one or more nights. Taxact login tax return taxact login page A voyage extends over one or more nights if it extends for more than 24 hours. Taxact login tax return taxact login page A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Taxact login tax return taxact login page   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Taxact login tax return taxact login page Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Taxact login tax return taxact login page 45 statute miles) from low tide on the coastline. Taxact login tax return taxact login page If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Taxact login tax return taxact login page The tax applies regardless of the duration of the voyage. Taxact login tax return taxact login page A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Taxact login tax return taxact login page Exemptions. Taxact login tax return taxact login page   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Taxact login tax return taxact login page Prev  Up  Next   Home   More Online Publications